| Disaggregated Revenues |
12. DISAGGREGATED REVENUES Disaggregated revenues by major categories and timing of revenue recognition for the years ended March 31, 2026, 2025 and 2024 are disclosed in the table below: | | | Years ended March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | | | US$ | | | US$ | | | US$ | | | Over time: | | | | | | | | | | | – Beauty, wellness and postpartum service | | | 4,508,504 | | | | 5,967,277 | | | | 5,813,814 | | | – Franchise | | | 6,407 | | | | — | | | | — | | | Subtotal – over time | | | 4,514,911 | | | | 5,967,277 | | | | 5,813,814 | | | | | | | | | | | | | | | | | Point in time: | | | | | | | | | | | | | | – Sales of products | | | 163,380 | | | | 207,766 | | | | 88,992 | | | – Franchise | | | 129,422 | | | | 46,708 | | | | — | | | – Consultancy services | | | — | | | | — | | | | 112,569 | | | Subtotal – point in time | | | 292,802 | | | | 254,474 | | | | 201,561 | | | Total Revenue | | | 4,807,713 | | | | 6,221,751 | | | | 6,015,375 | |
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